This second post on narrative reporting for financial reports, focuses on contemporary discussions on: Risk reporting (market, credit, liquidity and estimation risks) Governance reporting Environmental, Social and Governance (ESG) Risk Reporting It briefly sets out where narrative disclosures could be improved – and why they should be. Risk reporting (market, credit, liquidity and estimation risks) […]
Narrative reporting for financial reports – risk and governance
Posted on July 5, 2017 · Leave a Comment
Contemporary issues in narrative reporting for financial reports – the business model
Posted on July 4, 2017 · 2 Comments
by Carol A Adams There are some interesting contemporary debates in narrative or non-financial reporting. As ICAS notes that the term non-financial reporting refers to information which is included in those parts of corporate reports outside the financial statements. But much of that information does in fact have the potential to have a financial impact […]
The TCFD recommendations: a missed opportunity for harmonisation?
Posted on January 29, 2017 · 2 Comments
by Carol A Adams The Task Force on Climate-related Financial Disclosures (hereafter Task Force) was established by the Financial Stability Board (FSB), an international body that monitors the global financial system. Chaired by Michael Bloomberg the UN Secretary-General’s Special Envoy for Cities and Climate Change, it published recommendations in December 2016. The purpose of the […]
Accounting for the Future
Posted on December 9, 2016 · 2 Comments
An interview with Carol Adams by Chris Sheedy First published by ICAS, the Institute of Chartered Accountants of Scotland. You can view the original article here. Accounting and sustainability are inseparably linked says Professor Carol Adams CA, who considers by herself a citizen of the world. Last time we spoke, Professor Carol Adams CA was in her office […]
When interests collide: dealing with stakeholder conflict and other complexities
Posted on September 14, 2016 · Leave a Comment
By Carol A Adams Development in emerging economies such as India is occurring at a rapid pace as the Earth is heading towards climate disaster. The social and environmental issues are complex, interrelated and sometimes conflicting, particularly when it comes to the trade-off between local and global issues. The positions of civil society organisations and […]
Video: panel discussion with Paul Druckman: Normalising integrated reporting
Posted on April 7, 2016 · Leave a Comment
This video records a panel discussion with Paul Druckman the CEO of the International Integrated Reporting Council (IIRC), Carol Adams and Richard Slack both Professors of Accounting at Durham University Business School and Anne Adrain, Deputy Director, Sustainability and Assurance at ICAS. The key highlights of each presentation are summarised below. More information about the […]
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